1968 (2) TMI 108

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....on of the question stated above for the purpose of finding out the rate of tax that would be attracted on the sale of radio cabinets and loud-speaker cabinets in which they deal. It may at the outset be mentioned that the respondents are not radio dealers as such, but their business is that of making cabinets for radios and loud-speakers. The Commissioner of Sales Tax came to the conclusion that radio cabinets and loud-speaker cabinets would fall under entry No. 65 of Schedule C, and he answered the question accordingly. On appeal to the Sales Tax Tribunal, that decision was reversed, and it was held that radio cabinets and loud-speaker cabinets are not covered by the said entry No. 65 of Schedule C, and, therefore, fall within the general ....

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....rs in the concluding portion of the said entry No. 65. We are afraid, we cannot accept that contention of Mr. Banaji. As a matter of plain language, the expression "spare parts" connotes a part which requires replacement in the ordinary course on account of wear and tear, and as an extra item for use in an emergency. Mr. Banaji's argument seeks to equate the expression "spare parts" with the term "parts", and does not give to the expression "spare parts" the colour that is lent by the word "spare" with which it is associated in that entry. It is inconceivable that anybody would keep a radio cabinet as an extra for use in an emergency, or that it could be said to be a part which would require replacement in the ordinary course on account of ....

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....fall within the said entry No. 65. There is, however, no substance in the contention of Mr. Banaji, for the simple reason that the term "apparatus" occurring in the concluding portion of the said entry No. 65 must be given the same meaning as is to be attributed to it in the opening portion of that entry. The opening portion of the said entry clearly distinguishes between apparatus and loud-speakers, in so far as it provides for wireless reception instruments, apparatus and radio gramophones, and then proceeds to refer to electrical valves, batteries, transmitters, accumulators, amplifiers and "loud-speakers required for use therewith", which clearly shows that loud-speakers are treated in the opening portion of the said entry as being in t....